Calls to provide local child care businesses with a tax benefit for child care of qualified dependent children of National Guard Soldiers and Airmen.

The Army National Guard Weekend Drill Child Care (WDCC) pilot program failed due to the limitation of accessible child care locations. Many National Guardsmen do not live within local commuting distance of a National Guard or Active-Duty installation. Child care providers stationed at centralized locations are not easily accessible to Guardsmen, who often drive 50 miles or more each way to attend drills.

This legislation would operate in a similar manner to the proposed Senate and House resolutions, Military Spouse Hiring Act (H.R.1277 & S.596), and would permit local child care businesses to claim a tax credit equal to a proportion of the costs incurred when providing child care services for qualified dependent children of drilling National Guardsmen during scheduled weekend drill periods. Authorized Service Members and local child care businesses must meet the criteria as stated in enclosure A (see file attached) for participation in the program.

Providing local child care options within a reasonable commuting distance of their primary residence will help drive down troop absenteeism and attrition, improve mission readiness, and provide local child care providers with a much-needed tax benefit.

The Enlisted Association of the National Guard of the United States urges Congress to pass legislation establishing a program to incentivize local child care businesses with a much-needed tax benefit while providing no-cost, hourly child care for qualified dependent children of authorized National Guard Soldiers and Airmen.